With the recent refurb price drop, I'm looking into replacing an old muro-100 mp3 player I'm using. 8GB is more than plenty for me, and for $200 its quite reasonable considering it has internet. However, there's definitely a few drawbacks (no sd card, no fm radio / transmitter, microphone / line-in recording), but I haven't able to find the specs on the playback formats. All my files are stored as mp3s, divx, and ogg files (I don't even have an iTunes account), will this be a problem on the touch? Also, I love the idea about an SDK and people writing and sharing apps.. I saw a great dyno app for the iphone for example but the iphone has a gps and an accelerometer built-in.. I know the touch doesn't have the gps, but does it have the accelerometer? Also with respect to the SDK, does it cost anything to write ipod touch applications? Any (costly) licensing agreements? BTW, can the same applications written for the ipod touch work on the iphone?